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  <titleInfo>
    <title>Moral tributaria del estado y de los contribuyentes</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Besteuerungsmoral und Steuermoral</title>
  </titleInfo>
  <titleInfo type="alternative">
    <title>Besteuerungsmoralund Steuermoral</title>
  </titleInfo>
  <name type="personal">
    <namePart>Tipke, Klaus</namePart>
    <namePart type="date">1925-</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Herrera Molina, Pedro</namePart>
    <role>
      <roleTerm type="text">traductor</roleTerm>
    </role>
  </name>
  <name type="personal">
    <namePart>Rubio Guerrero, Juan José</namePart>
    <role>
      <roleTerm type="text">prólogo</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <originInfo>
    <place>
      <placeTerm type="text">Madrid, ES</placeTerm>
    </place>
    <publisher>Marcial pons edicones jurídicas y sociales</publisher>
    <dateIssued>2002</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <language>
    <languageTerm authority="iso639-2b" type="code">spa</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>146 Paginas </extent>
  </physicalDescription>
  <note type="statement of responsibility">Klaus Tipke ; traducción de Pedro M. Herrera Molina; prólogo de Juan José Rubio Guerrero. </note>
  <note>Incluye referencias bibliográficas</note>
  <subject authority="">
    <topic>Hacienda pública</topic>
    <topic>Inversiones publicas</topic>
  </subject>
  <subject authority="">
    <topic>Contribuyentes</topic>
    <topic>Impuestos</topic>
  </subject>
  <identifier type="isbn">8472489515 </identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">CO-BoUCM</recordContentSource>
    <recordCreationDate encoding="marc">231025</recordCreationDate>
    <recordChangeDate encoding="iso8601">20231025084646.0</recordChangeDate>
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